OTHER CURRENT LIABILITIES

6 Months Ended

12 Months Ended

Jul. 02, 2011

Dec. 31, 2010

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES

6.  OTHER CURRENT LIABILITIES

Other current liabilities consist of the following (in thousands):

	July 2, 2011		December 31, 2010
Accrued wages and related expenses	$	29,687	$	24,154
Accrued commissions	11,004		10,402
Income taxes payable	5,564		2,656
Accrued rebates	4,914		6,006
Accrued other taxes	4,797		2,322
Accrued professional expenses	4,250		3,881
Interest rate swap derivatives	3,556		6,707
Other accrued liabilities	30,068		25,581
	$	93,840	$	81,709

10. OTHER CURRENT LIABILITIES

Other current liabilities consist of the following (in thousands):

	December 31, 2010		December 31, 2009
Wages and related expenses	$	23,723	$	20,668
Commissions and royalties	12,138		12,953
Interest rate swap derivative	6,707		9,701
Other accrued liabilities	37,641		47,286
	$	80,209	$	90,608